I have a question regarding the SLA Adherence calculation ( Yes / No )

I am co ordinating the issue which is passed over to another group for further investigation / fix. Now considering its a severity 2 with 3 days of SLA . i have handed it over to another group in 2 days. Now they are taking 5 days .

Either of the below things can happen

a) Other group accept the issue and take into their plate
b) They pass it on to us declining or stating their comments

Now i am preparing a report which i have to give status of issue where against eah issue i have a Colum name ( SLA Met ( Yes / No )

I know I have set SLA and i am fine with that.

Which is good practice here / right approach

1. To fill the SLA Met Colum once the issue is closed completely
2. To fill the SLA met colum as Yes before the issue is closed

Ultimately what i am asking is it appropriate to fill SLA adherence till we close the issue ?

your SLA is an agreement to fulfil certain obligations to your customer/s. If your customer has not received the level of service that you have committed to, then you have breached the agreement.

Therefore, look at your SLA and determine whether it has been breached.

It is entirely irrelevant which section of your service organization (or even third party commissioned to assist you) has responsibility for achieving resolution. (Unless you have a weird SLA that allows you extra time every time you pass the buck.)

On the matter of handover, you need strict criteria based on at least one of skills, responsibility, authority, resources available. If you have this there should be little need of dispute over who should be doing what. If you have such disputes then you have need of a major improvement initiative in your organization._________________"Method goes far to prevent trouble in business: for it makes the task easy, hinders confusion, saves abundance of time, and instructs those that have business depending, both what to do and what to hope."
William Penn 1644-1718

Sounds like your issues is one of Service Level Management. Service Level targets should be underpinned by the OLAs between internal groups and underpinning contracts with third parties, framed by experience and in context with your organisation.

What you describe is very bad practice and anyone who doesn't grasp that needs a major attitude adjustment.